NBR has updated its DMTT filing manual, setting out return requirements, portal procedures and key filing obligations for large MNE groups, with the first return deadline falling on 31 March 2027.
Bahrain’s National Bureau for Revenue (NBR) published an updated DMTT Return Filing Manual Version 1.1 on 6 September 2026, providing guidance for large Multinational Enterprise (MNE) groups on filing Domestic Minimum Top-up Tax (DMTT) returns, making payments and requesting refunds through the NBR online portal.
Bahrain’s 15% Domestic Minimum Top-up Tax (DMTT) applies from 1 January 2025 to large MNE groups operating in Bahrain that have consolidated group revenue of at least EUR 750 million in at least two of the four fiscal years preceding the reporting fiscal year.
The updated manual explains the DMTT return process and covers the Revenue Test Notification, DMTT Tax Return, Central Filing Notification, Information Schedule and Tax Computation Schedule. It also provides step-by-step instructions and practical examples for completing the required submissions.
Under the procedures, the Revenue Test Notification is an annual requirement for each registered Filing Constituent Entity. When the revenue threshold is met, the MNE Group becomes in-scope and must complete the DMTT Tax Return. Where the threshold is not met, no DMTT Tax Return is required, while advance payments may be credited or refunded upon request.
The DMTT Tax Return includes the Central Filing Notification, Information Schedule and Tax Computation Schedule. Entities using Central Filing may have the Information Schedule filed in another jurisdiction where a Qualifying Competent Authority Agreement with Bahrain is active. Otherwise, the Information Schedule must be submitted locally, generally as an XML file complying with the OECD GIR XML schema.
The Tax Computation Schedule enables entities to calculate their DMTT liability, account for advance payments and apply available Excess Tax Credits. It covers Constituent Entities, Stateless Entities, Investment Entities and Minority-Owned Constituent Entities, with provisions for exclusions and corrections relating to prior-year computations.
The DMTT filing deadline is 15 months after the end of the Reporting Fiscal Year. If the deadline falls on an official holiday, it moves to the next working day. For the reporting fiscal year ending on 31 December 2025, the first filing deadline is 31 March 2027.
Earlier, NBR issued the DMTT Computation Guide Version 1.0 on 23 August 2026, providing guidance on how in-scope Multinational Enterprise (MNE) Groups should calculate the 15% Domestic Minimum Top-up Tax (DMTT).
